Pour Over Will | Durable Powers of Attorney Health and Assets | Revocable Trust | Irrevocable Trust | Private Annuity United States Estate Planning Foundation The first step in establishing an Estate/Asset Protection/Tax Deferral Plan is to establish a basic domestic foundation. The basic foundation consists of: Durable Powers of Attorney, Will with a Pour Over Clause, Revocable Living Trust. Durable Powers of Attorney: USE - Estate Planning The Durable Power of Attorney allows your client to name in advance those who they wish to have power over their assets and health should they become unable to handle those issues for themselves. The Durable Power of Attorney means the client can avoid: The cost of a long court battle, The time delay in securing a court appointed conservatory, The public nature of a conservatorship, The potential loss of control that can happen in a conservatorship. Click here to view flow chart.